2018 (10) TMI 624

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..... he judgment cited by the Ld. Counsel, thereafter, in para 5 the detailed finding was given after interpreting Section 11A, therefore, the order passed by this Tribunal is very reasoned. The applicant in the application also could not point out any specific error in the order - there is no merit in ROM application - ROM Application dismissed. - Application No. E/ROM/10402/2018-SM, Appeal No. E/130 .....

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..... he Ld. AR and perusal of record. I find that the issue involved in the appeal was demand of interest under Section 118 of the Central Excise Act, 1944. In para 3 of the order, the Bench has recorded the submission made by the Ld. Counsel on behalf of the appellant including the judgment cited by the Ld. Counsel, thereafter, in para 5 the detailed finding was given after interpreting Section 11A, t .....

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